I89529 I8 Ruling Active

The tariff classification of a wAIRables™ police car set from Hong Kong.

Issued December 24, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample and a photograph of a wAIRables™ police car set that consists of an inflatable plastic replica of a police car that measures approximately 14-1/2 inches in height x 23 inches in width x 30 inches in length (when inflated) and an inflatable plastic police hat. The police car has an opening in the center of the roof for a child to squeeze through and literally wear the police car horizontally around his/her waist. The police car can accommodate a waist size up to 29 inches in width and is held in place by hook and loop shoulder straps. The toy set is designed for the amusement of a child 3-6 years of age role-playing as a police officer.

CBP rationale

The applicable subheading for the wAIRables™ police car set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY I89529 December 24, 2002 CLA-2-95:RR:NC:SP:225 I89529 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Darlene D. Jones Schenker, Inc. 1300 Diamond Springs Road Virginia Beach, VA 23455 RE: The tariff classification of a wAIRables™ police car set from Hong Kong. Dear Ms. Jones: In your letter dated December 17, 2002, you requested a tariff classification ruling. You submitted a sample and a photograph of a wAIRables™ police car set that consists of an inflatable plastic replica of a police car that measures approximately 14-1/2 inches in height x 23 inches in width x 30 inches in length (when inflated) and an inflatable plastic police hat. The police car has an opening in the center of the roof for a child to squeeze through and literally wear the police car horizontally around his/her waist. The police car can accommodate a waist size up to 29 inches in width and is held in place by hook and loop shoulder straps. The toy set is designed for the amusement of a child 3-6 years of age role-playing as a police officer. The applicable subheading for the wAIRables™ police car set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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